# Land and Buildings Transaction Tax (Scotland) Act 2013, Paragraph 2


(1) Relief under this schedule may be claimed by the buyer (the “first buyer”) in a contract (the “first contract”) for the acquisition by that buyer of a chargeable interest under which the acquisition is to be completed by a conveyance if—
(a) there is a qualifying sub-sale, and
(b) the qualifying conditions are met.
(2) The reference in sub-paragraph (1) to a contract does not include a contract that is a sub-sale or an assignation of rights in relation to another contract.

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Source: https://www.legislation.gov.uk/asp/2013/11/schedule/10A/paragraph/2 (the official version)
Page: https://openlegislation.uk/land-and-buildings-transaction-tax-scotland-act-2013/schedule-10A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.